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United Kingdom Statutory Instrument
Part II of the Housing Grants, Construction and Regeneration Act 1996 makes provision in relation to construction contracts. Section 114 empowers the Secretary of State to make the Scheme for Construction Contracts. Where a construction contract does not comply with the requirements of sections 108 to 111 (adjudication of disputes and payment provisions), and section 113 (prohibition of conditional payment provisions), the relevant provisions of the Scheme for Construction Contracts have effect.
Published by: Queen's Printer of Acts of Parliament
Last updated:
21 April 2016
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Northern Ireland Statutory Rule
These Regulations amend the Planning (Development Plans) Regulations (Northern Ireland) 1991.
Published by: Government Printer for Northern Ireland
Last updated:
12 September 2016
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United Kingdom Statutory Instrument
Part II of the Housing Grants, Construction and Regeneration Act 1996 makes provision in relation to construction contracts. Section 114 empowers the Lord Advocate to make the Scheme for Construction Contracts (as regards Scotland). Where a construction contract does not comply with the requirements of sections 108 to 111 (adjudication of disputes and payment provisions), and section 113 (prohibition of conditional payment provisions), the relevant provisions of the Scheme for Construction Contracts have effect.
Published by: Queen's Printer of Acts of Parliament
Last updated:
21 April 2016
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United Kingdom Statutory Instrument
This Order provides for value added tax to be chargeable where a person performs for himself the construction services specified in the Order which–are of a value of not less than £100,000, andwould be chargeable to tax at the standard rate if performed for a consideration.
Published by: Queen's Printer of Acts of Parliament
Last updated:
20 April 2016
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United Kingdom Statutory Instrument
This Order redefines the activities in relation to which the Construction Industry Training Board (the Board) exercises its functions. The Board was established on 21st July 1964 by the Industrial Training (Construction Board) Order 1964 (the 1964 Order). Its activities were redefined by the Industrial Training (Construction Board) Order 1964 (Amendment) Order 1991 (the 1991 Order).
Published by: Queen's Printer of Acts of Parliament
Last updated:
18 April 2016
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United Kingdom Statutory Instrument
This Order amends Parts 1, 2 and 3 of Schedule 11 to the Finance Act 2004 (c. 12) which set out the three tests or conditions which a sub-contractor in the construction industry must satisfy to be registered for payments to be made to it gross (i.e. payments from which there are no deductions on account of tax under the Construction Industry Scheme). Part 1 sets out the conditions which must be satisfied by an individual where the application is made by an individual to be registered for gross payment. Part 2 sets out the conditions which must be satisfied by a firm where there is an application by an individual or a company to be registered for gross payment as a partner in a firm. Part 3 sets out the conditions that must be satisfied by a company where there is an application for the company to be registered for gross payment.
Published by: Queen's Printer of Acts of Parliament
Last updated:
21 March 2016
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United Kingdom Statutory Instrument
These Regulations amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743: “the principal Regulations) to provide for electronic payments.
Published by: King's Printer of Acts of Parliament
Last updated:
3 February 2016
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United Kingdom Statutory Instrument
These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743, as amended by S.I. 1995/217, 448, 1996/981, 1998/2622 and 1999/825) (“the principal Regulations”). The main effect of these Regulations is to mirror the changes in primary legislation made by section 53 of the Finance Act 1999 (“section 53”), by broadening the scope of the “turnover tests” in regulations 21A to 21E of the principal Regulations, to allow sub-contractors to count all of their construction income (net of materials) for the purposes of the turnover tests. These Regulations therefore replace existing references to “construction contract payments” and “contract payments” (where relevant) with references to “relevant payments” (as defined in section 53) and “turnover”.
Published by: Queen's Printer of Acts of Parliament
Last updated:
19 January 2016
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United Kingdom Statutory Instrument
These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743 as amended by S.I. 1995/217, 448, 1996/981 (“the principal Regulations”)). These amendments carry into effect the new “Construction Industry Scheme” for the taxation of sub-contractors in the construction industry.
Published by: Queen's Printer of Acts of Parliament
Last updated:
19 January 2016
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United Kingdom Statutory Instrument
These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743). The effect of these Regulations is to allow a sub-contractor’s tax certificate in the form CIS5 (Partner)—equivalent to the CIS5 for companies—to be issued to certain partners in firms of sub-contractors.
Published by: Queen's Printer of Acts of Parliament
Last updated:
19 January 2016